MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01941nab a2200277Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
PILC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20221123182158.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
150824s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
MANILA TYTANA COLLEGES LIBRARY |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
O'Leary, Daniel E. |
| 245 1# - TITLE STATEMENT |
|---|
| Title |
Armchair auditors : |
| Remainder of title |
crowdsourcing analysis of government expenditures / |
| Statement of responsibility, etc. |
Daniel O'Leary |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc. |
2015. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type code |
volumes |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Journal of Emerging Technologies in Accounting |
| Number of part/section of a work |
12, page 71-91 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Increasingly, there is interest in using information and communications technology (ICT) to help build a "better world." As an example, the United Kingdom has initiated an "open data" movement to disclose financial information about federal and local governments and other organizations. This has led to the use of a wide range of technologies (Internet, Databases, Web 2.0, etc.) to facilitate disclosure. However, since there is a huge cost of generating and maintaining open data, there also is a concern: "will anyone do anything with the data?" In a speech in 2009, David Cameron, the Prime Minister of the United Kingdom, used the term "armchair auditor" to describe crowdsourcing analysis of that data. In that speech, Cameron (2009) noted: "Just imagine the effect that an army of armchair auditors is going to have on those expense claims." Accordingly, as more and more countries and organizations generate open data, those "armchair auditors" could play an increasingly important role: to help crowdsource monitoring of government expenditures. This paper investigates a number of potential benefits and a number of emerging concerns associated with armchair auditors. |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Accountancy. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Armchair auditing. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Crowdsourcing. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Open data. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
E-government. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Articles |
| Source of classification or shelving scheme |
Library of Congress Classification |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Cataloger's initials, CIN (RLIN) |
78172 |
| First Date, FD (RLIN) |
136535 |
